Government Order of Czech Socialist reputations No. 18 / 1990 Coll.
Decree of the Government of the Czech Socialist Republic on regulatory contributions in the wage area
Valid
Effective from 23.01.1990
18
GOVERNMENT REGULATION
Czech socialist reputation
of 10 January 1990
on regulatory levies in the wage area
The Government of the Czech Socialist reputations orders pursuant to § 10 (2) of Act No. 156 / 1989 Coll., on contributions to the state budget:
Preliminary provisions
In order to ensure the development of wages in proportion to the defined outcomes of the State Plan, the regulatory charge for exceeding the wage and other personnel costs and the regulatory charge for increasing wage resources against the starting year above the defined threshold (the "regulatory charge for increasing wage resources') shall be fixed.
Scope
The regulatory levy for exceeding the wage and other personnel costs and the regulatory levy for the increase in wage resources shall be implemented by the national committees for their small establishments and budget and contribution organisations managed by the central government bodies of the Czech Socialist Republic or by the national committees which guide the wage and other personnel costs limit1) (hereinafter referred to as the "organisations').
Regulatory levy for exceeding wage and other personnel costs
(1) The basis of the regulatory levy for exceeding the wage and other personnel costs is the amount of the excess of the wage and other personnel costs established under the Special Rules (2) per calendar year or per part thereof, if the organisation ceases to exist before the end of the calendar year or if it is incurred during the year.
(2) The rate of the regulatory levy for exceeding the wage and other personnel costs is 200% on the basis of the regulatory levy.
(3) The organisations will make a regulatory levy for the first time on wage and other personal costs for 1990, with the exception of the regulatory levy on wage and other personnel costs for small establishments carried out by the national committees for the first time in 1991.
Regulatory levy on wage increases
(1) The regulatory contribution for the increase in wage resources shall be based on the amount of the increase in wage resources determined by the organisation by deducting from the actual volume of wage resources per calendar year the actual amount of wage resources per starting year adjusted in accordance with paragraph 2.
(2) The actual volume of wage resources for the starting year of the organisation will increase by:
(a) 3% in the first calendar year and by a further 3% in each subsequent calendar year;
(b) a percentage increase in the actual converted number of workers in the calendar year against the starting year;
(c) the amount cleared in the calendar year for payment of appropriations to be added by the organisation to the remuneration funds from all organisations or bodies under the Specific Regulations (2);
(d) the difference between the remuneration for the use of inventions, industrial designs and improvement proposals and the assessment of the solutions to the thematic tasks, as well as the performance (wages, other remuneration for work and compensation for wages) associated with the provision of defence measures in the national economy, where they are paid from the State budget, settled for payment in a calendar year, exceeds those fees and the performance to be charged for payment in the initial year.
(3) The starting year is 1989. For organisations established after 1 January 1989, the starting year is the year for which they can first determine the actual amount of wage resources.
(4) The rate of the regulatory levy on the increase in wage resources is based on this levy
| sazba | při procentním přírůstku mzdových prostředků proti stavu výchozího roku |
| 50 % | do 1 % |
| 100 % | do 2 % |
| 150 % | do 3 % |
| 200 % | nad 3 % |
(5) The organisation shall determine the percentage increase in wage resources against the status of the starting year by taking into account the actual volume of wage resources per calendar year and the actual volume of wage resources per starting year adjusted in accordance with paragraph 2.
The organisation shall make a regulatory levy on the increase in wage resources for the first time in the calendar year following the starting year (Section 4 (3)).
Common and final provisions
(1) The regulatory contribution for exceeding the wage and other personnel costs and the regulatory contribution for the increase in wage resources (hereinafter referred to as the "regulatory contributions") shall be calculated and the calculation shall be submitted by the relevant financial statement (3) by 15 February following the end of the year for which the regulatory contributions are made. The financial administration may, where justified, extend the time limit for the submission of the calculation, but no later than the end of February.
(2) Regulatory levies are implemented by organisations from the remuneration fund. If the organisation does not create a fund of rewards, it makes regulatory payments from wage resources.
The regulatory contributions shall be due within the time limit set for the submission of their calculation.
This Regulation shall enter into force on the day of its publication.
Pitra v. r.
1) Paragraph 13 (4) of Decree No. 145 / 1989 of the Federal Ministry of Labour and Social Affairs Coll., on regulating wage resources.
2) Decree No. 145 / 1989 Coll.
3) Act No. 33 / 1970 Coll., on Financial Administrations.
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Regulation Information
| Citation | Decree of the Government of Czech Socialist reputations No. 18 / 1990 Coll., on regulatory contributions in the wage area |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.01.1990 |
|---|---|
| Effective from | 23.01.1990 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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